https://www.taxtmi.com/caselaws?id=345560 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's decision that the correct date for applying the rate of export duty was the date of the let export order. It was determined that there was no valid reassessment of duty liability as the correction made was not based on a legal reassessment order. The Tribunal also affirmed the eligibility of the Respondent for a refund claim of excess duty, finding that the duty recalculation did not constitute a reassessment. en-us Tue, 11 Jul 2017 00:00:00 +0530 Wed, 06 Mar 2019 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345560 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's decision that the correct date for applying the rate of export duty was the date of the let export order. It was determined that there was no valid reassessment of duty liability as the correction made was not based on a legal reassessment order. The Tribunal also affirmed the eligibility of the Respondent for a refund claim of excess duty, finding that the duty recalculation did not constitute a reassessment. Case-Laws Customs Tue, 11 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345560